Split Year case 4, SA109 box 9

Return to the UK during the tax year.

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Can anybody please tell me if box 9 only applies to the UK part of the year?

The guidance notes for this are not helpful. It seems to be a logical conclusion that if applying for split year treatment the applicant must have spent part of the tax year overseas so the question is redundant.

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By accountantccole
24th Apr 2024 12:03

I'd interpret it as any time during the year, helps to support the non residence during the earlier period before they return.

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